Corrective Action Plans

Finding 504227 (2024-001)

Significant Deficiency 2024

Frontier International Academy Charter School

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326724

Finding 504226 (2024-002)

Significant Deficiency 2024

Riverside Academy Charter School

MI

Significant Deficiency

Condition: Of the thirty-three employees charged to the grant, eleven employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in ...

Condition: Of the thirty-three employees charged to the grant, eleven employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the approved grant budget. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure semi-annual certificated are completed and are reviewed for each employee being charged to the Title 1 grant. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326723

Finding 504223 (2024-001)

Significant Deficiency 2024

Riverside Academy Charter School

MI

School Nutrition Programs Cash Management Reporting

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326723

Finding 504220 (2024-001)

Significant Deficiency 2024

Central Academy Charter School

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024

View Audit 326722

Finding 504202 (2024-001)

Significant Deficiency 2024

National Church Residences of Surprise, Az D/b/a Eagle Tail Village

OH

HUD Housing Programs Procurement, Suspension & Debarment Reporting

The Corporation deposited the surplus cash in the Residual Receipts account as of June 17, 2024

View Audit 326676

Finding 504179 (2024-001)

Significant Deficiency 2024

Housing Authority of Savannah

GA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-001- Housing Choice Voucher Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster - ALN 14.871 and 14.EHV Corrective Action Plan: The six files found to have calculation errors have all been corrected. A one-on ...

Finding 2024-001- Housing Choice Voucher Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster - ALN 14.871 and 14.EHV Corrective Action Plan: The six files found to have calculation errors have all been corrected. A one-on one meeting was held with the staff members who made these calculation errors. How to read a check stub and the importance of establishing the pay-date sequence was further discussed at the September 18, 2024, Staff Meeting. Additional Quality Control file reviews are being conducted with special focus on the staff who made the errors. The remaining five files were cited for lack of the quarterly Enterprise Income Verification (EIV) Report for tenants who reported zero income. Although this was added to the last Administrative Plan update, it is not something that HAS is accustomed to doing. Our Administrative Plan states that all income changes must be reported by participants within 10 business days. HAS strongly adheres to this policy and will be removing the required EIV Report as the burden of reporting belongs on the participant, not on the housing authority. The Administrative Plan will be revised prior to the end of HAS fiscal year to remove this policy. In the meantime, a Zero Income Report has been run and distributed to Case Managers to review for further action. Person Responsible: Lynn Coleman Anticipated Completion Date: Implementation regarding additional Quality Control file reviews has already begun and will continue. The anticipated completion for the Administrative Plan revision is March 31, 2025 or sooner.

View Audit 326631 Questioned Costs: $1

Finding 504178 (2024-003)

Significant Deficiency 2024

Housing Authority of Savannah

GA

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-003 - Public Housing Internal Control over Waiting list- Eligibility Noncompliance and Significant Deficiency low Rent Public Housing- Subsidy ALN 14.850 Corrective Action Plan: As previously mentioned above, the Housing Authority recently transitioned its property management f...

Finding 2024-003 - Public Housing Internal Control over Waiting list- Eligibility Noncompliance and Significant Deficiency low Rent Public Housing- Subsidy ALN 14.850 Corrective Action Plan: As previously mentioned above, the Housing Authority recently transitioned its property management functions from TenMast to Yardi Voyager. During this conversion, we encountered data compatibility issues, including anomalies with waiting list data not included in each applicant's household. Additionally, at the time of the review, we were purging the previous waiting list data that had been converted to Voyager, resulting in the loss or purging of some of the waiting list data. To address this conversion issue, staff has been instructed to include a note in the resident's file for instances where applicant information and data are missing or may have been lost due to the conversion. We have also recently opened our waiting list using our newly onboarded resident portal. Applicants can now easily apply for available public housing units and track their status using Rent Cafe. With the ability to track applicants in our newly implemented Voyager and Rent Cafe systems, we do not foresee this issue recurring, especially since Yardi provides an audit trail for all applications entered using the software. Below are some key features for Rent Cafe as part of our application and waiting list process: 1. Online Applications: Prospective tenants can easily apply for available housing units online, streamlining the application process. 2. Resident Portal: Current residents can access a portal to pay rent, submit maintenance requests, and communicate with property management. 3. Real·Time Availability: Users can view real-time availability of units. 4. Tracking and Reporting: Property managers can generate reports and track various aspects of property management, including lease expirations and maintenance requests. 5. Audit Trails: The system provides an audit trail for all applications and transactions, ensuring transparency and accountability. Person Responsible: Phillip Taylor Anticipated Completion Date: The corrective action involves implementing an improved process, which is currently ongoing, completed no later than March 31, 2025.

View Audit 326631

Finding 504177 (2024-002)

Significant Deficiency 2024

Housing Authority of Savannah

GA

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-002 - Low Rent Public Housing Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN 14.850 Corrective Action Plan: Our property management staff will ensure that inspections for occupied units are conducted and documented an...

Finding 2024-002 - Low Rent Public Housing Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN 14.850 Corrective Action Plan: Our property management staff will ensure that inspections for occupied units are conducted and documented annually. Inspections will also be conducted and documented when a potential deficiency is reported. This requirement has been communicated to the property management staff via email, emphasizing the mandate for annual inspections. Additionally, the inspection results notification letter for residents has been updated to comply with the requirement to notify them of deficiencies found in the unit within a reasonable time frame. The property management team has also been instructed to collaborate with their designated maintenance team members to ensure that any deficiencies identified during inspections are addressed within the required time based on the severity of the deficiency. To ensure units remain clean and well-maintained, preventing failed inspections, the Housing Authority of Savannah will promptly address resident-caused issues beyond normal wear and tear. Moving forward, all annual inspections will be conducted and documented as required. Regarding the missing 50058, the Housing Authority of Savannah attributes this error to the conversion of our property management system from TenMast to Yardi Voyager beginning in July 2023. During the conversion, some data fields and elements did not convert correctly, causing anomalies in some household data. Yardi Voyager now provides the capability to conduct internal audits on completed or incomplete 50058s and to generate reports for residents missing 50058s in the system. These reports are now generated monthly to ensure property managers are aware of residents' 50058 completion status in Voyager. Future issues with missing 50058s are not anticipated due to the system upgrades. The EIV report issue occurred because a new hire did not have access to the EIV system. To address this, we have updated our EIV policies for public housing staff. As well, property management staff have been instructed to contact our in-house EIV Coordinator for assistance if they are unable to log into the system or if their account password is locked. Additionally, since all property staff has access to the EIV system, we have advised that if their personal login information is not established, another staff member will use their account to generate the necessary EIV report. This will ensure that resident EIV reports are accessible when needed. Person Responsible: Phillip Taylor Anticipated Completion Date: These corrective measures have been implemented and will continue on an ongoing basis. We are also in the process of creating procedures related to conducting unit inspections and clarifying processes for initial, annual, and interim reexaminations. Most of these enhancements will involve utilizing our newly upgraded property management software, Yardi Voyager and Rent Cafe, which will provide us with improvements in monitoring and auditing staff work products. The anticipated completion for the ACOP revision and systems policies and procedures is March 31, 2025, or sooner.

View Audit 326631

Finding 504168 (2024-002)

Significant Deficiency 2024

Wayland Union Schools

MI

School Nutrition Programs Eligibility Significant Deficiency

Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and re...

Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and recorded by management as a result. Planned Corrective Action: The School District agrees with the recommendation. The School District will implement procedures and controls to ensure year-end accruals and review of accounts payable cutoff are reconciled and agreed to underlying records. Contact person responsible for corrective action: Leslie Wagner, Assistant Superintendent of Finance and Operations Anticipated Completion Date: 12/31/2024

View Audit 326618

Finding 504110 (2024-002)

Significant Deficiency 2024

Sault Ste. Marie Area Public Schools

MI

Cash Management Reporting School Nutrition Programs

2024-002 - Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facili...

2024-002 - Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. Corrective Action. The District will implement a thorough review process of entered data prior to certification of claims data. The District will also implement a secondary review of claims data that will be done by a District finance department staff to ensure proper claims data. Responsible Person. Michelle Bennin, Chief Financial Officer Anticipated Completion Date. June 30, 2025

View Audit 326517

Finding 504029 (2024-002)

Significant Deficiency 2024

Carleton College

MN

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with ...

Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our office will create formal procedures for the Pell origination/disbursement process to ensure that our dates within the system and COD are aligned. Additionally, our new financial aid management system (FAMS) has the ability to track discrepant dates between COD and our FAMS and we will regularly use this feature to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Danielle Hayden Planned completion date for corrective action plan: November 1, 2024

View Audit 326409

Finding 504025 (2024-001)

Significant Deficiency 2024

Carleton College

MN

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disa...

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Last year, we developed additional validation steps to ensure that the status of every student who has completed their program and graduated is accurately reflected at both the National Student Clearinghouse and NSLDS. These validation steps improved the accuracy of reporting for students included in the bulk reporting process. I will conduct a comprehensive review of our current reporting procedures to identify any gaps or inefficiencies. An additional staff member will be trained to report individual students to the National Student Clearinghouse in a timely manner, ensuring that any "one-off" updates are promptly completed. Name(s) of the contact person(s) responsible for corrective action: Theresa Rodriguez Planned completion date for corrective action plan: October 1, 2024

View Audit 326409

Finding 503982 (2024-001)

Significant Deficiency 2024

Wantagh Union Free School District

NY

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

The forms were distributed timely, most were returned timely, and as noted ultimately all were returned. Every effort is made to collect all required forms timely, and the district will continue to do so. A filing system is in place to readily identify those that require follow up and follow up on o...

The forms were distributed timely, most were returned timely, and as noted ultimately all were returned. Every effort is made to collect all required forms timely, and the district will continue to do so. A filing system is in place to readily identify those that require follow up and follow up on outstanding forms will continue on a regular basis until all forms are returned. Implementation Date- October 22, 2024. Beginning with the forms to be distributed and collected during the 2024-2025 school year, follow-up with begin on a timelier basis and continue until all required forms are returned. Person responsible for implementation- Anthony Cedrone, Assistant Superintendent for Business

View Audit 326332

Finding 503949 (2024-001)

Significant Deficiency 2024

Drake University

IA

Student Financial Aid Internal Control / Segregation of Duties Reporting

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Expl...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial aid maintains a log of all Title IV withdrawals, and going forward it will provide access to this log to the Registrar’s Office and will notify the Associate Registrar each time a student is determined to be withdrawn for R2T4 purposes. This will ensure that the Financial Aid Office and the Registrar’s Office are aligned with regard to a student’s Title IV enrollment status. This will be particularly helpful to ensure compliance for students enrolled in modules, where a student could be considered withdrawn for a semester even if their transcript shows that credit was earned for all of their officially attempted credits. This compliance issue was discovered and remediated by Drake prior to the audit as part of our own internal review process. Upon each submission of the graduation data file to the National Student Clearinghouse, the Registrar’s Office will double-check the count of awarded degrees that appear on the submission file and compare it to the number of awarded degrees as reported by Drake’s student information system. Additionally, shortly after each file is submitted to the NSC, the Registrar’s Office will cross-check a sample of JD graduates against both the NSC database and the NSLDS database to ensure that the graduation status for graduates of the JD program is being accepted and processed by the NSC as expected, and that they are in turn properly reported to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Kevin Moenkhaus, Associate Registrar and Brandi Miller, Assistant Director of Financial Aid. Planned completion date for corrective action plan: September 1, 2024.

View Audit 326226

Finding 503863 (2024-001)

Significant Deficiency 2024

Allegan Public Schools

MI

Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Allegan Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 District Contact Person: Amy Christman, Director of Finance and Ope...

Allegan Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 District Contact Person: Amy Christman, Director of Finance and Operations Finding 2024-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: Management agrees with the finding and had already changed procedures during the school year to better track and claim meals.

View Audit 326200

Finding 503859 (2024-001)

Significant Deficiency 2024

Cci Apartment Corporation

MO

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding Audit procedures identified $12,319 in funds transferred out of the residual receipts account without the approval from HUD. Withdrawals from the residual receipts account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e)). Corrective Action Plan M...

Finding Audit procedures identified $12,319 in funds transferred out of the residual receipts account without the approval from HUD. Withdrawals from the residual receipts account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e)). Corrective Action Plan Management will review the policies and procedures in place for all requirements and will implement changes to ensure applicable federal compliance requirements will be met going forward. The residual receipts fund were used to repay an outstanding loan loss payable to Life Unlimited, Inc. Management has recorded a receivable for this amount as of June 30, 2024 and has requested that the funds be returned to the Corporation. Person Responsible for Implementation: Brain Watson, Chief Financial Officer. Telephone (816) 474-3026 ext. 1153, Email bwatson@luinc.org Implementation Date: Implementation of the corrective action plan will begin immediately. The funds have been returned to the Corporation and management will begin the process to obtain HUD approval for withdrawal of funds from the residual receipts account.

View Audit 326176

Finding 503820 (2024-001)

Significant Deficiency 2024

Charlevoix Public Schools

MI

Eligibility HUD Housing Programs School Nutrition Programs

This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s n...

This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s new Food Service Director, and she was unaware that the income level guidelines for eligibility were not already updated in Meal Magic at the start of the school year. The District is now aware that this is a manual change that needs to be made on an annual basis prior to the start of the next school year. The District is implementing additional procedures to ensure that applications are filled out completely and that the eligibility income thresholds are updated annually before any applications are processed. The persons responsible for the corrective action are Tamie Gillespie, the Food Service Director, and Dina Schmidt, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that eligibility income level guidelines are properly input each year and monitor each application to ensure they are complete.

View Audit 326120

Finding 503775 (2024-005)

Significant Deficiency 2024

Edwardsburg Public Schools

MI

Cash Management Reporting School Nutrition Programs

Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District...

Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. Corrective Action. The District will implement a thorough review process of entered data prior to certification of claims data. The District will also implement a secondary review of claims data that will be done by a District finance department staff to ensure proper claims data. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 326057

Finding 503773 (2024-003)

Significant Deficiency 2024

Edwardsburg Public Schools

MI

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency

Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely ma...

Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Auditor Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. Corrective Action. The District will implement a new procedure to ensure each journal entry goes through a review process before being posted. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 326057

Finding 503762 (2024-001)

Significant Deficiency 2024

McKinley Ii, Inc.

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024...

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024. This Project and a separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024

View Audit 326031

Finding 503761 (2024-001)

Significant Deficiency 2024

Ada S. McKinley Community Services, Inc. Group Homes

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a s...

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a separate Project during the year ended June 30, 2024. This Project and the separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024

View Audit 326028

Finding 503753 (2024-003)

Significant Deficiency 2024

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities, Federal Assistance Listing #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. Th...

Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities, Federal Assistance Listing #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Responsible Individual: Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2024

View Audit 326009

Finding 503751 (2024-001)

Significant Deficiency 2024

The Village of Brush Park Manor Paradise Valley

MI

Questioned Costs Internal Control / Segregation of Duties Eligibility

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV i...

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Contact person responsible for corrective action: Bruce Blalock Anticipated Completion Date: 12/31/24

View Audit 326005 Questioned Costs: $1

Finding 503749 (2024-001)

Significant Deficiency 2024

Sarasota Housing Authority

FL

Questioned Costs HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HC...

Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HCV Director Description Problem #1: The HCV department has had an Audit’s finding in the inspections department due to inspections not completed within the required timeframe. Description Problem #2: The HCV department has had an Audit finding in the inspection department due to not placing units on abatement after failing two inspections. Cause Analysis: When the inspector completes an inspection, the Case Managers receive a notification from PHAWEB. These notifications were missed due to the case managers receiving several notifications for different reasons, and the notifications did not specify to a second failed inspection. Therefore, these were easy to miss. 1. The inspector was not required to copy Director alerting of upcoming abatement; therefore, providing a copy of the 2nd failed letter to anyone as a form of check and balances. 2. The Inspector was given the task of scheduling his own inspections and sending notifications to both participants and owners without proper training. This task is very time-consuming and requires ample time to be able to process and schedule inspections, this caused the inspector to miss and not schedule some of the units. Corrective Action Steps: • Print the following reports monthly: ▪ PHA-WEB: Annual/Biennial/ Triennial Inspection Status Report. ▪ REAC: SEMAP Indicators report for Indicator 12 (Annual Inspections). ▪ PIC Reports. • The HCV inspector will no longer schedule and send inspection letters. That has been assigned to another HCV employee. • Review these reports and investigate any late inspections to determine the reason inspection (s) has not been completed, (example: participant is moving, participant has moved, participant has ported out of jurisdiction, or participant is terminated from the program). • Schedule inspections that are due if not scheduled already. • The Inspector will provide the HCV Director and the assigned Case Manager with a copy of the 2nd Failed letter. • The Case Manager will place payment on hold. • The HCV Director will inform the Landlord Liaison to contact owners to discuss the upcoming abatement. • The HCV Director placed a reminder under tasks for end of month to follow up and verify hold is placed and/or inspection has not passed. Person responsible: HCV Director and any staff assigned by the HCV Director. William Russell, Chief Executive Officer, will be responsible to implement this corrective action by March 31, 2025.

View Audit 325989 Questioned Costs: $1

Finding 503661 (2024-003)

Significant Deficiency 2024

Dunwoody College of Technology

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Ther...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since uncovering this concern, the College is actively working with our third-party vendor (NSC) and our reporting team to resolve the technical issues that caused the errors. We have corrected the dates in NSLDS for the affected students. We have added an additional audit of data submitted to NSC and in NSLDS to rectify any technical errors within the required timeframe. Name of the contact person responsible for corrective action: Jaz Hofbauer, Registrar Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.

View Audit 325860

Corrective Action Plans

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